2026-VIL-630-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs - Exemption from CVD for imported Manganese Ore - The appellant imported "Manganese Ore" and claimed exemption from CVD under Notification No.04/2006-CE dated 01.03.2006. However, the department denied the exemption on the ground that the imported goods were "Manganese Concentrates" and not "Manganese Ores" as the goods had undergone washing, removal of waste and sizing – HELD - In terms of the deeming provision under Chapter Note 4 to Chapter 26, the process of converting ores into concentrates would amount to "manufacture". The Tribunal relied on the judgment of the Supreme Court in the case of M/s Star Industries Vs CC (Imports), Raigad, wherein it was held that once the process of converting ores into concentrates is treated as "manufacture", the concentrates would be treated as a different product than ores and would not be eligible for the exemption notification which exempts only "ores" - The processes of washing, removal of waste and sizing undertaken on the imported goods would amount to "special treatments" as envisaged in the HSN explanatory notes, which would result in the emergence of "concentrates" and not "ores". Accordingly, the denial of exemption to the appellant is upheld - The appeal filed by the appellant is dismissed - Interest on delayed payment of CVD - The appellant challenged the imposition of interest on the delayed payment of CVD – HELD - In terms of the statutory provisions, when there is a delay in payment of duty due, the applicable interest is required to be paid. Therefore, the Tribunal upheld the imposition of interest on the delayed payment of CVD - The appeal is dismissed
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